https://www.taxtmi.com/caselaws?id=798409 Suo motu disallowance of expenditure for failure to deduct tax does not extinguish the separate obligation to deduct and deposit tax under the tax-deduction regime, nor does it preclude consequences for default. Liability concerning year-end expense provisions depends on verified facts rather than aggregate tax-audit disclosures. Relevant verification includes whether provisions identify particular vendors and credited amounts, whether liabilities arise from estimates or invoices, whether entries were reversed, and whether tax was deducted when invoices were received. Deletion of tax and interest demands requires examination of these vendor-wise provisions and subsequent tax-deduction compliance. en-us Fri, 24 Jul 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798409 Suo motu disallowance of expenditure for failure to deduct tax does not extinguish the separate obligation to deduct and deposit tax under the tax-deduction regime, nor does it preclude consequences for default. Liability concerning year-end expense provisions depends on verified facts rather than aggregate tax-audit disclosures. Relevant verification includes whether provisions identify particular vendors and credited amounts, whether liabilities arise from estimates or invoices, whether entries were reversed, and whether tax was deducted when invoices were received. Deletion of tax and interest demands requires examination of these vendor-wise provisions and subsequent tax-deduction compliance. Case-Laws Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798409